1.audit 审计 i"=6n>\
2.attestation 鉴证 !8q+W`{
3.credibility 可信赖程度 _6a+" p
4.audit of financial statements 财务报表审计 I@VhxJh
5.agreed-upon procedures 执行商定程序 v,Lv4)
6.high levels of assurance 高水平保证 (0s7<&Iu
7.compilation 编制 l4+!H\2
8.reliability 可靠性 QJc3@
9.relevance 相关性 1JIL6w
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10.professional skepticism 职业谨慎 IYm~pXg^0
11.objectivity 客观性 ,}15Cse
12. professional competence 专业胜任能力 5'f4=J$Z)
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 ;D^%)v/i
15.recurring audit 连续审计 ahi lp$v
16.the client 委托人 .Ap-<FB
17.change CPA 更换注册会计师 W:q79u yX
18.the existing CPA 现任注册会计师 J&4QI( b.
19.the successor CPA 后任注册会计师 T9r"vw
20.the preceding CPA前任注册会计师 I`"8}d@Jm
21.issue the audit report 出具审计报告 ea3;1-b:
22.expert 专家 uGm~ Oo
23.the board of directors 董事会 t3ua5xw
24.knowledge of the entity‘ s business 了解被审计单位情况 aY 8"Sw|4
25.assess material misstatement risks评估重大错报风险 L(a&,cdh
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qd*3| O^
27.a general knowledge of —— 初步了解―――的情况 @xKLRw
28.a more knowledge of—— 进一步了解的情况 X
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29.the prior year‘s working papers 以前年度工作底稿 ;K<e]RI;?
30.minutes of meeting 会议纪要 5b
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31.business risks 经营风险 f}
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32.appropriateness 适当性 T'9I&h%\
33.accounting estimate 会计估计 )(~s-x^\z@
34.management representations 管理层声明 sBP.P7u
35.going concern assumption 持续经营假设 12 HBq8o
36.audit plan 审计计划 ~_WsjD0O
37.significant audit areas 重点审计领域 ]
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38.error 错误 v3|-eWet^
39.fraud舞弊 85;
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40.modified or additional procedures 修改或追加审计程序 }:u" ?v=|j
41.misappropriation of assets 侵占资产 O9OD[VZk
42.transactions without substance 虚假交易 <V?M~u[7f
43.unusual pressures 异常压力 }
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44.the suspected noncompliance 涉嫌存在违法行为 O]{3aMs!Y
45.materialiy 重要性 ;h[p "
46.exceed the materiality level 超过重要性水平 3`PPTG
47.approach the materiality level 接近重要性水平 `f.okqBAh
48.an acceptably low level 可接受水平 ,at"Q$)T
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 nR)/k,3W
50.misstatements or omissions 错报或漏报 Wbo{v r[2+
51.aggregate 总计 cIqk=_]
52.subsequent events 期后事项 s%h|>l[lKT
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 .kpL?_
55.audit risk 审计风险 %H=d_Nm{
56.detection risk 检查风险 JmDi{B?
57.inappropriate audit opinion 不适当的审计意见 W- Q:G=S-
58.material misstatement 重大的错报 )N[9r{3
59.tolerable misstatement 可容忍错报 :3`6P:^
60.the acceptable level of detection risk 可接受的检查风险